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High incomes
CEHR and CDHR: what high earners pay in 2026.
Two additional contributions are levied on income tax beyond €250,000 of reference taxable income for a single person, or €500,000 for a couple. The CEHR (Contribution for Higher Taxes on Income) levies 3 or 4 % of the income above the threshold. The CDHR (Contribution for Higher Taxes on Income) completes the tax to reach a minimum rate of 20 %.
The CEHR
What is the CEHR?
The exceptional tax on high incomes has existed since 2012. It is payable if the reference tax income exceeds €250,000 (single person) or €500,000 (couple). These thresholds do not increase with the number of dependents. The rate is applied in brackets, never to the entire income.
| Reference tax income | Single person | Couple |
|---|---|---|
| Up to €250,000 | 0 % | 0 % |
| From €250,001 to €500,000 | 3 % | 0 % |
| From €500,001 to €1,000,000 | 4 % | 3 % |
| Over €1,000,000 | 4 % | 4 % |
(400,000 − 250,000) × 3 % = €4,500 of CEHR.
250,000 × 3 % + 50,000 × 4 % = €9,500 of CEHR.
(700,000 − 500,000) × 3 % = €6,000 of CEHR.
The CDHR
What is the CDHR?
The differential tax on high incomes was created by the 2025 Finance Act and renewed by the 2026 Finance Act. It remains in effect as long as the general budget deficit has not fallen below 3.13 times GDP. It supplements income tax and the CEHR (Contribution for High Incomes) up to 20.13 times income.
The contribution targets households that are tax residents in France during the year.
Retired reference tax income exceeding €250,000 (€500,000 (in joint taxation).
Income tax and CEHR represent less than 20% of income: CDHR fills the gap.
Calculation: The CDHR is the positive difference between 20 % of the retired reference tax income and the sum of income tax and the CEHR, plus €1,500 per dependent and €12,500 for a couple. A discount mitigates the threshold effect up to €330,000 (€660,000 for a couple): in this range, the first term of the calculation is 82.5 % of the amount exceeding the threshold.
Numerical examples
How is the CDHR calculated?
Two illustrative cases for a single person with no dependents. The tax amounts are hypothetical: the actual calculation depends on adjustments made to your tax return.
| Step | Income of €600,000 | Income of €300,000 |
|---|---|---|
| First term of the calculation | €120,000 (20 % of income) | €41,250 (82.5 % × €50,000, discount) |
| Income tax for retirees | 73 500 € | 38 500 € |
| CEHR | 11 500 € | 1 500 € |
| Total income tax + CEHR | €85,000 (average rate 14.2 %) | 40 000 € |
| CDHR | 35 000 € | 1 250 € |
These two cases are educational examples, not a simulation of your situation.
In 2026
What matters for 2026 revenues.
A deposit of 95% of the estimated amount is paid from December 1st to 15th, 2026, by online declaration. The balance is settled with income tax.
An exceptional income is only taken into account for a quarter, as well as a quarter of the corresponding tax.
Approximately 16,000 households were affected in 2025, according to the Ministry of Economy.
When the CDHR (tax credit for retirement income) is due, the total tax is equal to 20% of the retiree's reference tax income. A euro deducted, through a PER (retirement savings plan) or a property deficit, then only saves 20 cents. The real issue shifts upstream: getting out of the tax zone, or choosing the year in which one receives exceptional income.
To go further
Simulate before December.
Frequently asked questions
What clients ask us.
What is the difference between CEHR and CDHR?
The CEHR is a rate of 3 or 4 % applied to each portion of income above the thresholds. The CDHR is a minimum tax of 20 %: it is added to income tax and the CEHR when their total remains below this rate.
When to pay the CDHR deposit?
From December 1st to 15th, up to 95% of the estimated amount. The overpayment is refunded, and the underpayment remains due when filing the income tax return.
How long does the CDHR apply?
Until the general budget deficit falls below 3.1% of GDP. Its duration is not fixed in years.
Is a non-resident affected by the CDHR?
The administration requires French tax residency. For departures or arrivals during the year, the rules for transferring tax residence apply: each case is verified individually.
Do the thresholds increase with dependents?
No, not for the CEHR: the thresholds remain at €250,000 and €500,000. For the CDHR, dependents increase the tax taken into account in the calculation by €1,500 each.
Your income, your year, your options: we'll calculate it before December.
Sources: impots.gouv.fr (CDHR guide and FAQ), service-public.gouv.fr (CEHR fact sheet and 2026 Tax news), economie.gouv.fr (2026 finance law).
